KETERANGAN
AKUN D K
111 Kas 51,000,000
112 Sewa dibayar dimuka 10,000,000
113 Perlengkapan 500,000
114 Piutang usaha 20,000,000
131 Peralatan kantor 20,000,000
211 Hutang usaha 500,000
311 Modal 70,000,000
411 Pendapatan jasa 35,000,000
511 Beban gaji 3,000,000
512 Beban listirk, air dan telp 500,000
513 Beban perlengkapan 500,000
Jumlah 105,500,000 105,500,000
514 Beban sewa
522 Beban piutang tak tertagih
519 Beban penyusutan peralatan kantor
132 Akumulasi penyusutan peralatan kantor
213 Pendapatan jasa diterima dimuka
116 Piutang tak tertagih
213 Hutang gaji
Jumlah
RUGI
Jumlah
1,000,000
30,000,000
500,000
500,000
5,000,000 91,500,000 102,500,000
11,000,000 11,000,000 -
16,000,000 102,500,000 102,500,000
;.,MJUNY WX
zq
Zxcvbnm,./+}
~Qrvf5t/;-[
10/7/2021
JURNAL PENUTUP
KANTOR AKUNTAN MAULANA
Per Desember 2020
5,000,000
3,500,000
500,000
500,000
10,000,000
500,000
1,000,000
11,000,000
32,000,000
BUKU BESAR PENUTUP
KANTOR AKUNTAN MAULANA
Per Desember 2020
Desember 31 NS 51,000,000
Desember 31 NS 10,000,000
JP 10,000,000
Desember 31 NS 500,000
Desember 31 NS 20,000,000
JP 500,000
Desember 31 NS 20,000,000
Desember 31 NS 500,000
Desember 31 NS 70,000,000
JT 11,000,000
Nama akun : Pendapatan jasa
Tgl Keterangan Ref D K
Desember 31 NS 35,000,000
JP 30,000,000
JT 5,000,000
Desember 31 NS 3,000,000
JP 500,000
JT 3,500,000
Desember 31 NS 500,000
JT 500,000
Desember 31 NS 500,000
JT 500,000
Desember 31 JP 10,000,000
JT 10,000,000
Desember 31 JP 500,000
JT 500,000
Desember 31 JP 1,000,000
JT 1,000,000
Nama akun : Akumulasi peny. Peralatan kantor
Tgl Keterangan Ref D K
Desember 31 JP 1,000,000
Desember 31 JP 30,000,000
Desember 31 JP 500,000
Desember 31 JT 16,000,000
JT 11,000,000
JT 5,000,000
Kode:
Saldo
D K
10,000,000
- -
Kode:
Saldo
D K
500,000
Kode:
Saldo
D K
20,000,000
19,500,000
Kode:
Saldo
D K
20,000,000
Kode:
Saldo
D K
500,000
Kode:
Saldo
D K
70,000,000
59,000,000
Kode:
Saldo
D K
35,000,000
5,000,000
- -
Kode:
Saldo
D K
3,000,000
3,500,000
- -
Kode:
Saldo
D K
500,000
- -
Kode:
Saldo
D K
500,000
- -
Kode:
Saldo
D K
10,000,000
- -
Kode:
Saldo
D K
500,000
- -
Kode:
Saldo
D K
1,000,000
- -
Kode:
Saldo
D K
1,000,000
Kode:
Saldo
D K
30,000,000
Kode:
Saldo
D K
500,000
Kode:
Saldo
D K
16,000,000
5,000,000
- -
NERACA SALDO PENUTUP
KANTOR AKUNTAN MAULANA
Per Desember 2020
KODE KETERANGAN D K
AKUN
111 Kas 51,000,000
113 Perlengkapan 500,000
114 Piutang usaha 19,500,000
131 Peralatan kantor 20,000,000
211 Hutang usaha 500,000
311 Modal 59,000,000
132 Akumulasi peny. Peralatan kantor 1,000,000
213 Pendapatan jasa diterima dimuka 30,000,000
116 Piutang tak tertagih 500,000
Total 91,000,000 91,000,000